The manufacturing overhead budget at Cardera Corporation is based on budgeted direct labor hours. The direct labor budget indicates that 2,300 direct labor hours will be required in January The variable overhead role is $100 per direct labor hour. The company's budgeted fixed manufacturing overhead is $28,060 per month, which Includes depreciation of $4600 All other fored manufacturing overhead costs represent current cash flows The January cash disbursements for manufacturile overhead on the manufacturing overhead budget should be O $30,360 O $2,300 O $23.460 O $25700 The number of units included in the production budget Os based on the number of units in the sale budget and increased for increases in the coling and administrative expense budget to account for inseroased demand may differ from the number of units in the sales budget depending on ending inventory goals rewys he same as the number of the budget O depends on the direct manas purchases budget